Accounting system and device



Nov. 23 1926. 1,607,829

M. D. JOHNSON ACCOUNTING SYSTEM AND DEVICE Filed May 4 1925 Patented Nov. 23, 1926.

UNITEDy STATES MARION DUVAL J'OHNSQN, 0F MEMPHIS, TENNESSEE.

ACCOUNTING SYSTEM AND DEVICE.

Application led May 4,

This invention relates to accounting systems and devices in general but has more specific reference to such a system, and devices particularly adapted for use therewith, in Which-invoices, statements, accounts payable, or other account units, may be filed away in receptacles having means for their attachment to, and detachment from, a common holder, a plurality of such holders being secured in a suitable binder, preferably of book form; said receptacles being adapted to protect such account units and secure themagainst accidental displacement or loss in handling, while leaving each of the units readily removable or replaceable without disarranging other units, and said receptalcles being also adapted to leave a predetermined portion or portions of one of the account units therein visible from the outside of said receptacle, while enclosing other portions thereof; and the means for securing said receptacles to said holders being readily attachable to, or removable from, either of said members. i

-The principal objects of the present invention are First, to provide enclosing or filing envelopes or pockets for sheets of paper or the like which bear account memoranda, one of 1925. serial No. 27,685.

binder of the book or other preferred form.

Fourth, to so design and manufacture said envelopes that each may, preferably, be made from a single' blank, and with a minimum amount of cutting and waste of material.

Fifth, to produce an accounting system in which original invoices or the like may be securely filed away in envelopes, pockets, or other similar receptacles which preferably have llaps or some other form of closures, and thus be secured against accidental displacement or loss, while at the same time being readily removable; in which a predetermined portion or portions of the entries on a document so filed shall be visible from the outside of the receptacle, without the necessity of opening it, or'removing such document therefrom; and in which a plurality of such receptacles may be removably secured-to a protective binder insuperposed arrangement, in such a way that free access to each of the receptacles will be afforded.

The foregoing and other objects are acsuch envelopes being intended for each ac) complished by the means and in the manner count, said envelopes to be readily attachable to, or removable from, a protective binder, and to be provided with openings through which predetermined parts ofthe data entered upon invoices or other account units, maybe visible without removing the sheet bearing such data from the envelope; and said envelopes to be adapted for the ready insertion or removal of such sheets, and for protecting them against accidental displacement or loss.

Second,\to provide holders for suchA envelopes, each of which holders shall be adapted for the ready attachment of a plurality of the envelopes thereto, and their ready detachment therefrom, and said holders also to be adapted to be readily secured to a suitable binder. y

Third, ,to provide means for Vreadily and quickly securing a plurality Aof said envelopes to each of such holders` witheach envelope overlying a `portion of the one below it, and with a portionof each envelope freely movable toaford l'access to an underlyin envelope,and forsimilarly ready and quie detachment of said envelopesr from which will rnow be described in detail on reference to the accompanying drawings, in which-d Fig. 1 is a perspective View of the binder, with envelopes of two different sizes secured thereto, and showing attaching means ready to" receive additional envelopes.

Fig. 2 isa side elevation, on'a larger i scale, of one of the attaching clips.

Fig. 3 isa perspective view on a lar er scale than Fig. 1, of a holding strip having j several attachlng clips in place, ready to receive filing envelopes; and 4 Fig. 4 is a perspective View, on the same scale, of a preferred form of filing envelope.

Referring now to the drawings, in which the various parts are indicated by numerals,

the binder is preferably in book form, havingla number of pages 1, secured together at their inner edges by flexible material 2, so f tofpass the twolegs of a clip through thel velope from va holding strip is eected These holding strips preferably are ,of the general form shown' in Fig. 3, each having a plurality of holes 4 punched therein, in pairs through which holes the legs of the attaching clips 5 are passed. These clips may be placed in every pair of holes, or in alternate pairs, or otherwise, as the dimensions of the envelopes to be used, and other' conditions, may warrant. The holding strips 3,.with the clips 5 in place, aresecuredto the pages of the binder in any desired manner, but preferably are so secured by gumininnr the under surface or back of the stri and gluing or pastingit to the page.

hen narrow envelopes are to be used, two or more of the holding strips may be placed upon a, page, but when wide envelopes are to be used there would ordinarilyject upward throughthe holes in the strip,

as illustrated in Fig. 3, with'the body of the clip lying flat against the nnder surface of the holding strip, so as not to interfere with the securing of said strip upon a' page of the binder. vWhen the holding stripy is irst placed in the binder, the legs of each clip that is not immediately to receive envelo e are bent toward each other,and presse down ilat upon the u per surface of the strip, so as not to inter ere with the closing of the binder. To secure an entre- `lope to the holding lstrip,-it is only necessary holes located near the top of the envelope, and bend the -legsptoward each other and press them down flatl upon the upper surface pf the envelope.) A'The upper portion/ (relnforce'd section 13) of thefenvelope is thus securely held by the clip, but Vthe remainder ofthe envelope remains free to be lifted to aiorded access the an underlyingenveope or envelopes:V Removal of an 'enbly merely straightening up the two legs Lof t e cl1p suclently to permit the envelo e to be detached therefrom, after which sai legsmay be returned to their formertlat position andthe clip is available for use again.

'The envelopes 6 are each preferably made from a sing piece 'of paper, or ,y other t similar material, formed -into va 'suitable blank, and folded into the desired shape.)

The back 7 is folded back upon itself along the bottom. edge 8, and is provided with tabs or flaps '9 (shown dotted in Fig."4), which ,are folded around the respective side edges of the back 7 and secured thereto, thus forming a pocket section 10 for the 'lower portion of the envelope. Above the tabs 9 the front is extended to form avloose flap 11. At the upper edge 12, the back 7 is folded upon itself, and the section 13 is secured thereto to form a reinforced holding portion, which is provided with holes adapted to' register with the holes 4 of the holding strip 3. Extending downward from section 13 is a second oi-.upper flap 14. which is intended normally to overlie the upper portion of the iap 11. 15 is an opening in the lower right-hand corner of the pocket '10, which opening forms a sight hole or window for the pocket. A similar opening 15A may be formed at the lower lefthand corner oi' said pocket, as shown in the larger envelopes in F ig. 1. 16 indicates a memorandum sheet or account unit in place in one of the envelopes.

One example of the use of my improved envelopes'foraccounting purposes is illustratedin Fig. 1l, in which an envelope is shown that is supposed to contain papers relating to the account of one John Doe. The name John Doeis entered upon the envelope. together with any other. desired data, such as his address, etc., and through the opening 15 in the envelope there is visible the lower right-hand corner of the last Vinvoice or other account memorandum iled, which has entered thereon at that point the figures 3.80, to show the balance then owing bysaid .lohn Doe..` lf, in addition, it'be desired that there besimilarly visible .the date ofthe last entry leading up to said balanc, or, as might be .the case with an p' Aenvelope. containing papers relating to an account payable, that the date be. shown on which payment would become due, a second opening 15A would be provided in the lower left-hand corner of the envelope pocket, as

- indicated by the larger envelopes shown in Fig.. 1. Manifestly, the entry or entries intended to be visible through the opening orl openings in the envelope may be lmade upon the invoice for other paper eitherv beforeor after it is placed in the envelope` as maybe preferred, but ordinarily would be made before such paper is filed. It will 4 also be noted that confidential memoranda y maybe placed on 'the underside of the top flap and therefore not be directly visible, yet .be accessible for reference at any time.

Since, as is clearly apparent, it is unneccessary that any entry be'made either upon the binder, or upon any of the holders, and

since the clips 5 are adapted to be used. j repeatedly with the same or dill'er'ent envelopes, the binder, the holders, andthe clips,

may be used indefinitely, and with a large number of dillerent envelopes, and only'the envelopes will require to be replaced with new ones when old accounts are closed and new ones opened. Also, when an account has been closed, and the envelope therefor has been removed from the binder, the same envelope may be usefd again if the sam'e account be reopened subsequently, or the name may be erased or removed, another nane substituted and the envelope be again use@ It will be noted that, since my preferred form of filing envelope, as shown in the drawings, is of one-piece construction, each envelope may be made from a single blank, with very little cutting, and very little waste of material and such blanks may be shipped fiat by the. manufacturer, and formed into envelopes by the user as they are required for use. Preferably, the blank would `be scored along the line that defines the bottom edge 8, along the ljunction lines between the tabs 9 and the back 7, and along the line between the back 7 and the section `13; and scores may also be employed beprefer'to form the section 13 of two or moreplies ofV material, so that the envelope will be reinforced .at that point whereit is held by thel clip, and, s'nce the flaps 11 and 14 are both loose, that portion of the envelope between section 18 andthe pocket 10 remains flexible, and thus, when -the envelope is in -place on the holder, its lower portion may readily be raised to afford access to an underlyingenvelope or envelopes, without materially disarranging the contents of pocket l0 i l Various modifications of minor details of my improved accounting system. and devices will doubtless readily suggest themselves to those skilled in this art, and I therefore do not desire to limit my invention to the exact forms of construction or manners of use described herein. For example, 'while `I have referred to the use of my improved filing devices in connection with an accounting system, it is manifest that the same or similar devices, and the same or a similar method, may readily be used for various other filingpr recordpurposes, and that such use wouldlie within the scope of my invention.

Having now fully described my invention, what ,T claim and desire to secure by Letters Patent inthe United States, is v 1. A filing receptacle for pa ers, comprising 'a pocket, e, loose iap for' acilitating access to said pocket, a second loose Hap prising a back portion, a pocket formed at one end thereof, a loose flap extending from said pocket, la reinforced portion at the other end of said back portion and having ilc holes therein, and a loose flap extending from said reinforced portion, normallyoverlying said first-named Hap and thereby closing said pocket, the front of said pocket having a plurality of' sight openings near the bottom thereof.

3. .A filing envelopemade from a single blank, 'and comprising a back portion; a pocket formed'by folding one end of said back portion upon itself and securing it in its overlapping position by means of tabs extending fromit over the respective edges of said side portion 'and attached to said back portion, a loose flap extending from said pocket; a reinforced portion formed 'by folding the other end of said back portion upon itself and securing the parts of the fold together, said reinforced portion having a tile hole formed therein; and a loose flap extending from said reinforced portion, normally overlying said first-named flap, and thereby closing said pocket, the front of said pocket having Aa` sight opening near one of the corners thereof.v

4. In filing devices, the combination, with a filing receptacle, of a holder adapted to receive a plurality of such receptacles, one `partly overlying another, said holder having means for securing such receptacles thereto; each of said receptacles comprising a pocket, a loose flap extending therefrom, a second loose flap adapted to overlie said first-named flap and thereby close said pocket, and a reinforced portion from which said last-named flap extends, said portion having a hole therein for receiving said means for securing said receptacle to said holder, and said pocket having a sight opening near the bottom thereof.

5. In filing devices, the combination, with l in said holders for securingl said envelopes thereto, each of said envelopes comprising Ka back portion, a pocket formed at onel end *y thereof, a loose flap extending'` from said pocket, a reinforced portion at the other end of.' said back portion and having the said Vcooperating holes therein, and a loose flap extending from said reinforced portion, the front of said pocket having a plurality of sight openings near' the bottom thereof.

6. In filing devices, the combination, with a filing envelope, of a holder adapted to receive a pluralityn of such envelopes, one partly overlying another, a binder Within which a plurality of such holders may be a second loose flap adapted to overlie said first-named flap, and a reinforced. portionhaving holes therein adapted to cooperate with said means for attaching said envelopes to said holder, said pocket having a sight opening near the bottom thereof.

7. A method of keeping accounts, which consists in entering a summary balance in a predetermined position upon an accountmemorandum unit, ling said unit in a receptacle having means unitary therewith for closing the opening which afford access to the interior thereof, and having a sight opening which exposes only that portion of Said unit upon which said entry is made, and securing a plurality of said receptacles detachably, one partly overlying another,upon a holder having removable attaching means adapted to cooperate with holes in said holder and -in said receptacles for holding al portion of each receptacle substantially Hat upon the holder, While leaving other portions of said receptacle free to be moved manually away from said holder to afford access to underlying receptacles, a plurality randum units of an account in a receptacle h aving means for securing a marginal portion of the same detachably to a holder adapted to receive a plurality of such receptacles, and a plurality of said holders being secured in place in a common binder; each of said memorandum units having entered,- in a predetermined position near the bottom thereof, the balance resulting from a summary of the transactions entered upon that and previous similar units; said units being placed in said receptacle in chronologicalA order, with the latest one uppermost; the portion of said receptacle Aadjacent which' said latest account-memorandum unit is intended to be placed having an opening therein through which said balance entry is visible; and the lportion of said receptacle which contains said memorandum unitsrloeing free for movement away from said holder, while said marginal portion remains securedthereto.

9. A method of keeping accounts, which consists in entering in a\ predetermined position upon the last of a series of account memorandpm nnits,an amount showing a summary of' the entries upon said units.. entering. in another predetermined position upon the same one of said units the date of said summary, filing said units in chronological order. in an envelope having a plurality of closing flaps, one partly overlying the other, and being adapted to entirely enclose said units, while leaving said summary and said date visible through different `openings in said envelope, and

lsecuring said envelope detachably to aholder mounted within a protective binder, provision being made for securing a plurality of such envelopes one partly overlying another upon said holder, with a portion ot each envelope held substantially flatv upon the holder, and other portions thereof free for movement avvay from said holder, to afford access to an underlying envelope.

In testimony whereof I have hereunto set my. name.

M. DUvAL JOHNSON. 

